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BENENSON v. UNITED STATES

No. 39, Docket 31107.

385 F.2d 26 (1967)

Charles B. BENENSON and Dorothy Cullman, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided November 13, 1967.

Attorney(s) appearing for the Case

Charles C. Cohen, New York City, for plaintiffs-appellants.

Grant B. Hering, Laurence Vogel, Asst. U. S. Attys., Robert M. Morgenthau, U. S. Atty., Southern Dist. of New York, for defendant-appellee.

Before WATERMAN, HAYS and FEINBERG, Circuit Judges.

WATERMAN, Circuit Judge:

This case raises interesting questions regarding the mitigation provisions of the Internal Revenue Code, 26 U.S.C. §§ 1311-1315, the doctrine of equitable recoupment as it has been applied in tax cases such as Bull v. United States, 295 U.S. 247, 55 S.Ct. 695, 79 L.Ed. 1421 (1935), and the relationship between those statutory provisions and that doctrine. We approve the disposition made

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